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TMI Blog2017 (2) TMI 1349X X X X Extracts X X X X X X X X Extracts X X X X ..... pper ingots - Held that: - there is no dispute of the fact that the manufactured Copper Ingots have been later used in the factory, by melting it in the furnace, repeating the process of manufacture of Copper Wire Rods - In absence of any evidence that these goods were removed form the factory or destroyed and not reused in the manufacture of Copper Wire Rods, application for remission of duty inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and thus become non-usable. SCN was issued, to the appellant alleging that since they had not applied for remission of duty on the said Copper ingots, therefore, duty of ₹ 3,90,292/- is recoverable from them with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Ld. Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, there is no need for filing remission application under Rule 21 of the CER, 2002. He submits that there is no allegation in the show cause notice that these Copper Ingots were cleared from the factory without payment of duty, and not used in the manufacture of wire rods. Therefore, the demand is bad in law, Further, he has submitted that there was no intention to evade payment of duty, hence, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal Paper Book. In absence of any evidence that these goods were removed form the factory or destroyed and not reused in the manufacture of Copper Wire Rods, application for remission of duty involved on Copper Ingots, in my opinion, is not required. In these circumstances, I do not find merit in the impugned order accordingly the same is set-aside and the appeal is allowed with consequential ..... X X X X Extracts X X X X X X X X Extracts X X X X
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